143 T.C. No. 16
T.C.2014Background
- P Buczek filed Form 12153 seeking a collection due process hearing regarding 2009 tax levy.
- The Appeals Office disregarded Buczek's hearing request as frivolous under IRC 6330(g).
- Buczek's petition contends Thornberry v. Commissioner limits review of disregard letters; respondent argues Thornberry is not controlling.
- Buczek had not identified any 6330(c)(2) issues on Form 12153 or attachments.
- The Court previously distinguished Thornberry and then granted dismissal for lack of jurisdiction.
- The Court concludes it lacks jurisdiction to review the disregard-letter determination or collection action where no proper hearing issues were raised.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Jurisdiction to review disregard-letter determination under 6330(d)(1). | Buczek argues Thornberry controls. | Commissioner maintains Thornberry is distinguishable but seeks dismissal. | Court has jurisdiction to review frivolous-disregard determinations under Thornberry. |
| Whether Thornberry governs here given Buczek did not raise 6330(c)(2) issues. | Thornberry should apply to allow review of legitimate issues. | No proper issues were raised; entire request treated as submitted. | Because Buczek raised no proper issues, the disregard is unreviewable and the case is dismissed. |
| Whether the 6330(g) disregarded hearing permits review of collection action. | Disregard letter may not foreclose review of collection action. | Disregard letter reflects frivolous submission; limits review. | Review limited to whether the request was frivolous; collection action review barred if properly disregarded. |
| Whether the petition correctly challenges the 2009 collection action. | Requests for review of collection action exist. | No valid hearing issues; action can proceed. | Lack of proper hearing issues yields no jurisdiction to review the collection-action determination. |
| Whether the petition should be dismissed for lack of jurisdiction. | Petition asserts valid administrative-review rights. | Disregard and lack of issues mandate dismissal. | Motion to dismiss granted for lack of jurisdiction. |
Key Cases Cited
- Thornberry v. Commissioner, 136 T.C. 356 (2011) (disregard letters and review of frivolous portions under 6330(g))
- Cooper v. Commissioner, 135 T.C. 70 (2010) (jurisdictional review by court for 6330(d)(1) matters)
- Sarrell v. Commissioner, 117 T.C. 122 (2001) (jurisdictional considerations under 6330(d)(1))